ARCHIVED - Treasury Board of Canada Secretariat - 2012–13 Departmental Performance Report

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Strategic Outcome: Government is well managed and accountable, and resources are allocated to achieve results

Performance Indicator	Target	Actual Result
Canada’s ranking in The World Bank’s Worldwide Governance Indicators, for the third indicator, “Government Effectiveness”	Top ten among Organisation for Economic Co-operation and Development (OECD) member countries (annually)	The World Bank’s Worldwide Governance Indicators rank Canada sixth among OECD countries for government effectiveness

The World Bank's Government Effectiveness Index (GEI) is one of six indices included in the World Bank's Worldwide Governance Indicators, which are issued annually. In 2012, Canada ranked 6th out of 34-OECD countries. The GEI captures perceptions of the quality of public services; the quality of the civil service and the degree of its independence from political pressures; and the quality of policy formulation and implementation, and the credibility of the government's commitment to such policies.

Program 1.1 Management Frameworks

The Management Frameworks Program establishes principles for sound governance and management in the Government of Canada by helping ministers set government-wide policy direction in targeted areas. These areas include service and program modernization, information management, information technology, security, communications and regulatory management.

This program achieves its results by communicating clear expectations for deputy heads and by adopting principles-based approaches and risk-informed oversight. Working with departments, agencies and functional communities (e.g., regulation, information technology, security), the Secretariat provides leadership, oversight, assessment and guidance in areas related to management policy and regulatory development, compliance and performance reporting. This work also includes responding to emerging public sector management issues and promoting informed risk-taking, innovation, cost-effectiveness, efficiency, transparency and accountability.

This program is underpinned by a broad set of enabling legislation, including the Financial Administration Act and the Federal Accountability Act.

Financial Resources ($ thousands)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
53,878	59,741	64,764	58,544	1,197

Human Resources (Full-Time Equivalents - FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
455	412	43

In 2012–13, the difference between the amounts under Main Estimates and Total Authorities is due to the receipt of funding for the Human Resources Modernization (HRMOD) initiative and cyber security and to the transfers from the Treasury Board central vote for severance payments and parental leave. Program spending aligned with planned spending, but incurred year-end surpluses due to project delays, notably in the areas of HRMOD and cyber security, and to the deferral of staffing plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Continuous improvement in the quality of public service management in the Government of Canada	Percentage of departments and agencies that obtained a MAF rating of at least “Acceptable” for citizen-focused service, management of security, integrated risk management, information management, and information technology	75% by March 2013	100% for integrated risk management

Consistent with its initiatives to reduce the reporting burden on departments, the Secretariat implemented a targeted approach to the 2012–13 Management Accountability Framework (MAF) exercise and did not require the assessment of all areas of management. Of the five areas of management that feed this indicator, MAF 2012–13 required only the assessment of integrated risk management. All departments and agencies assessed demonstrated that they had integrated risk management into their strategic and operational planning processes.

Performance Analysis and Lessons Learned

Through the Management Frameworks Program, the Secretariat continued to support improved management performance and accountability within departments and agencies by implementing a range of plans set out in its 2012–13 Report on Plans and Priorities. The Secretariat, for example:

Advanced Open Government

• Released Canada's Action Plan on Open Government, with 12 commitments that support open information, open data and open dialogue with Canadians. These commitments will advance work to foster greater openness and accountability; provide more opportunities to learn about and participate in government; drive innovation and economic opportunities for all Canadians; and create a more cost-effective, efficient and responsive government.

Cut Regulatory Red Tape

• Released the Red Tape Reduction Action Plan to address a broad range of irritants to businesses and the systemic barriers that frustrate and burden Canadian business with unnecessary delays and costs. As part of the Action Plan, the Secretariat:
  • Implemented the “One-for-One” Rule. Under this rule, regulatory changes that impose new administrative burden on business must be offset with an equivalent reduction in administrative burden from the set of regulations that currently exist. In addition, regulating departments and agencies are required to remove an existing regulation when an entirely new regulation they introduce imposes administrative burden on business. In 2012–13, 26 final regulations subject to the “One-for-One” Rule were published in the Canada Gazette, resulting in a net reduction of approximately $3 million in administrative burden for businesses and 6 fewer regulations.
  • Launched the Small Business Lens for departments and agencies, including detailed guidance. Federal organizations are now responsible for applying the lens when designing regulations, and for being sensitive and responsive to the impacts that regulations can have on small business.
  • In response to a recommendation in the Mid-Term Evaluation of the Implementation of the Cabinet Directive on Streamlining Regulation, a database was implemented, along with other tools, to monitor the compliance of regulatory proposals with the federal regulatory policy. This helped to inform the development of the “One-for-One” Rule and Small Business Lens. 

Reduced Administrative Burden

• Advanced a targeted review of Treasury Board policy instruments to simplify internal management rules and reduce the administrative and reporting burden placed on departments and agencies. The Secretariat also advanced an efficient, risk-based approach to management oversight. By 2012–13, 91 per cent of Treasury Board frameworks and policies and 70 per cent of mandatory supporting policy instruments were renewed, which included a focus on reducing reporting burden for departments.
• Launched consultations with deputy heads to develop a new approach to assessing departmental performance in meeting MAF expectations, which will significantly reduce the reporting burden for departments and increase the value of these assessments.

Supported the Consolidation of Information Technology Services

• In Economic Action Plan 2013, announced the consolidation and standardization of software procurement for federal employees’ end-user devices, which will result in an annual savings of $8.7 million beginning in 2014–15. Moving forward, the government will explore further whole-of-government approaches to reduce costs in the area of procurement of end-user devices and associated support services.
• Developed a Web Renewal Action Plan to significantly reduce the number of Government of Canada websites, modernize the government’s web processes and tools, reduce the costs of online publishing, and develop and implement web standards. This initiative, for implementation in 2013–14, provides an opportunity to rethink how the government serves, communicates with and engages Canadians and Canadian businesses.
• Created a joint policy steering committee to align Treasury Board policy requirements with the Shared Services Canada operational model in order to facilitate the consolidation of government information technology services (i.e., email, data centre and network services, end-user devices).

Standardized Business Processes

• Continued efforts to standardize, modernize and consolidate human resources systems and processes in implementing the Common Human Resources Business Process across government and advancing work on the first common human resource system.
• Developed a financial management transformation strategy aimed at increasing the standardization of financial business processes and common financial systems.

Sub-Program 1.1.1 Strategic Management and Governance

Through the Strategic Management and Governance sub-program, the Secretariat provides leadership across the Government of Canada to establish a broad management agenda and promote strategic approaches to crosscutting policy issues on public sector management. Policy centres and federal institutions receive advice and support to maintain the integrity of the suite of Treasury Board policies, to review and refine policy instruments to ensure they reflect government priorities, to achieve management goals, to appropriately manage risk and to impose minimal administrative burden.

Sub-program 1.1.1 also identifies new and emerging management and governance issues; promotes increased productivity and innovation in management practices; advances modern reporting; and develops efficient, cost-effective approaches to planning, risk management and oversight and to strengthening the government’s operating environment.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
4,504	4,131	373

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
40	36	4

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Federal institutions are equipped with policy instruments to meet their accountabilities and achieve results	Percentage of active policy instruments that meet or exceed expected maturity milestones	100% by 2013–14	64% and ongoing

Maturity milestones refer to the four stages that policy instruments undergo as they are implemented and put into effect: awareness, adoption, achieving results and optimization. In 2012–13, satisfactory progress was made toward the 2013–14 target. Once the 2013–14 target is met, a baseline will be established from which future targets will be set.

Sub-Program 1.1.2 Sound Management and Decision Making

Through the Sound Management and Decision Making sub-program, the Secretariat provides independent strategic advice, guidance and support to federal organizations for implementing and applying Treasury Board policies, government priorities, risk-management strategies and performance management in support of sound decision making.

Sub-program 1.1.2 includes the Secretariat’s advice and guidance on resource allocation, risks and policy compliance provided to departments and agencies during the due diligence review of Treasury Board submissions.

It also includes the Secretariat’s MAF activities, which set out the Treasury Board’s expectations for good public service management. MAF is an integrated assessment tool that helps managers, deputy heads and central agencies assess progress and strengthen accountability for management results through clear indicators and measures that gauge performance over time. This sub-program captures the strategic direction and continuous evolution of MAF, which is informed by the management expectations set out in other sub-programs of the Secretariat’s PAA.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
13,461	13,671	(210)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
117	114	3

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Advice and direction provided to departments and agencies support sound management and decision making within departments and agencies	Percentage of a representative group of deputy heads in agreement that the advice and direction provided by the Secretariat supports sound management and decision making	70% by March 2013	95%
	Percentage of departments and agencies that obtained a MAF rating of at least “Acceptable” for use of information for decision making	80% by March 2013	89%

In the areas of sound management and decision making, the Secretariat performed well regarding both performance targets. For the first indicator, 95 per cent of deputy heads agreed that the Secretariat’s advice and direction support sound management and decision making.

For the second indicator, results reflect the average of MAF ratings for individual lines of evidence pertaining to “use of information for decision making” within the areas of management for internal audit, evaluation, integrated risk management, financial management and control, and people management.

Sub-Program 1.1.3 Service Modernization

Through the Service Modernization sub-program, the Secretariat provides direction and oversight to federal organizations to enhance internal and external service delivery efficiency and to improve service experiences and outcomes for individuals, businesses and employees.

Sub-program 1.1.3 works to promote client-centred service; build operational efficiency through a whole-of-government approach to service delivery; develop a culture of collaboration and service excellence; integrate multi-channel service delivery through effective use of modern technology; and enable the effective use of online technologies, including social media and collaborative technologies. This is accomplished through research, analysis, development and maintenance of policies and related policy instruments, community engagement, and leadership.

The authority for this sub-program is the Financial Administration Act.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
8,746	10,549	(1,803)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
56	52	4

Planned spending includes amounts approved through the Main Estimates, with the addition of funding for the Human Resources Modernization (HRMOD) initiative. Actual spending was on target due to funds received throughout the year.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies are equipped with knowledge and guidance to implement sound service and Web 2.0 management practices	Percentage of planned policy activities completed	80% by March 2013	93%

In the area of service modernization, the Secretariat exceeded its performance target. In 2012–13, work progressed on a suite of service policy instruments, including the completion of the Guideline on Service Standards and two companion guidelines on service agreements.

At the same time, the Secretariat also adjusted its policy development priorities to respond to emerging priorities. This included the development of a new policy for acceptable and efficient use of Government of Canada electronic networks and devices, and a new standard to enable strategic and coherent management of Government of Canada official social media accounts.

Sub-Program 1.1.4 Information Management, Access and Privacy

Through the Information Management, Access and Privacy sub-program, the Secretariat ensures the continual improvement of the management of information across the Government of Canada by providing strategic direction and leadership to federal institutions on record-keeping, business intelligence, data management, web content management, access to information and privacy protection.

Sub-program 1.1.4 is focused on ensuring that information is safeguarded as a public trust and managed as a strategic asset. It further ensures that information is open to the public whenever possible, that Canadians can exercise their right to access and reuse information, and that personal information is protected against unauthorized collection, use and disclosure. The sub-program’s objectives are accomplished by developing and maintaining policy instruments, encouraging collaboration between government institutions, monitoring and overseeing activities, providing leadership and working with partners. This includes community development, learning and outreach activities.

The authority for this sub-program comes from the Financial Administration Act, the Access to Information Act and the Privacy Act.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
9,242	9,111	131

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
62	56	6

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Institutions are equipped with knowledge and guidance to safeguard information as a public trust and manage it as a strategic asset	Percentage of planned policy activities completed	80% by March 2013	94%

The Secretariat exceeded its performance target with respect to planned policy activities for the reporting period. Specifically, through ongoing policy development, the Secretariat:

• Contributed to the implementation of the Directive on Recordkeeping;
• Supported Open Government initiatives within the Government of Canada; and
• Contributed to the ongoing modernization of the Access to Information and Privacy program through such initiatives as:
  • Treasury Board policy suite renewal;
  • Development of policy direction on the use of web analytics to safeguard privacy; and
  • Revision of the Access to Information Manual as guidance to departments and agencies on the interpretation of legislation and policy.

Sub-Program 1.1.5 Management of Information Technology

Through the Management of Information Technology sub-program, the Secretariat provides federal organizations with strategic direction and leadership on the management of information technology (IT). Its whole-of-government strategies focus on standardizing, consolidating and re-engineering IT systems to enable effective program and service delivery. The Secretariat also optimizes Government of Canada IT investments through effective management and governance of IT-enabled projects and supports Shared Services Canada, a centralized department that provides email, data centre and network services to the largest departments in the Government of Canada.

Sub-program 1.1.5 objectives are achieved through IT frameworks, policies, directives and standards, such as the Treasury Board Information Technology Standards (TBITS), that guide Government of Canada institutions in implementing specific technical issues. The Secretariat monitors departmental implementation of this sub-program through oversight, evaluation and reporting activities, including a challenge function that seeks to ensure best value for IT and web investments on behalf of taxpayers.

The authority for this program is the Financial Administration Act.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
9,330	8,649	681

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
67	67	0

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies are equipped to move toward standardization and consolidation of the Government of Canada’s web presence and IT solutions	Percentage of planned policy activities completed	80% by March 2013	73%
	Percentage of departments and agencies showing progress in aligning with strategic direction for  standardization, consolidation and re-engineering	75% by March 2013	87%

In 2012–13, the Secretariat completed 73 per cent of its planned policy activities in the areas of IT management, the Web and IT project oversight. In the area of IT management, the Secretariat achieved 80 per cent of its planned policy activities, despite significant growth in the portfolio. This included the development of the Standard on Enterprise Resource Planning Systems, which directs departments to common systems for financial management and human resource management.

The Secretariat also led the development of the strategy for standardizing, consolidating and re-engineering the procurement of software for federal employees’ end-user devices. 2012–13 marked the third consecutive year of the departmental IT expenditure data collection, which provided more concise information for making government-wide IT investment decisions regarding standardized and consolidated IT solutions. The Secretariat also established an Application Portfolio Management regime that will enable the management of IT applications on a whole-of government scale and aid in the mitigation of risks associated with aging IT.

In the area of the Web, the Secretariat achieved 100 per cent of its planned policy activities within extremely short timelines, including publishing the new Standard on Optimizing Websites and Applications for Mobile Devices, which ensures that Government of Canada information and services are optimized for mobile devices (e.g., smart phones, tablets) so that information and services reach the widest possible audience.

In the area of IT project oversight, the Secretariat achieved 38 per cent of its policy development target, as it diverted resources to support IT costing and Applications Rationalization and the Shared Services Canada transformation. In 2013–14, the Secretariat is continuing work on a data standard intended to establish a mandatory, standardized approach across the Government of Canada enterprise for the collection, tracking and reporting of IT-enabled project information. This standard will focus on a common nomenclature of data elements and their associated definitions and descriptions to support increased horizontal reporting on IT-enabled project performance.

For the second indicator, the Secretariat exceeded its target, with 87 per cent of departments and agencies showing progress in aligning with strategic direction for standardization, consolidation and re-engineering. The Secretariat supported this effort by continuing to promote enterprise solutions to departments and agencies seeking guidance related to IT policy and investments. The Secretariat worked closely with federal organizations to ensure that departmental IT investments were directed toward standardized, consolidated IT solutions, where feasible, in order to optimize IT investments and support efficient and effective delivery of government infrastructure and back office services.

Sub-Program 1.1.6 Government Security

Through the Government Security sub-program, the Secretariat contributes to improving the Government of Canada’s security posture by supporting departmental and government-wide security management to protect information, assets, individuals and services against internal and external threats. Sub-program 1.1.6 focuses on governance, departmental security management (including cyber security), identity management, individual security screening, physical security, security of information and of information technology, security in contracting and the continuity of government operations and services. These activities enable effective and efficient management of security within departments and throughout government.

The objectives of this sub-program are accomplished through developing and maintaining policy instruments; enabling the security community by providing guidance and sharing best practices; encouraging collaboration between departments; monitoring and overseeing security activities; providing leadership and working with partners; developing a cyber authentication renewal and federating identity program in support of service modernization; and supporting Government of Canada strategic security initiatives, including initiatives related to Canada’s Cyber Security Strategy.

The authority for this program derives from the Financial Administration Act.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
5,732	6,288	(556)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
43	40	3

Planned spending does not include additional authorities approved during the year for cyber security, severance pay and parental benefits. Some of this new funding remained unspent due to contracting delays.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies are equipped with knowledge, direction and guidance to implement and evolve sound security management practices	Percentage of planned policy activities completed	80% by March 2013	83%

The Secretariat advanced work on drafting the Standard on Security Screening of Individuals, the Standard on Security in Contracting and other policy instruments. This work strengthens security management processes within departments government-wide and maintains trust between Canada and its allies in aligning with government modernization.

In addition, the Secretariat introduced the Standard on Identity and Credential Assurance, which enables departments to work together to reduce the risk associated with identifying individuals, organizations and devices for the purposes of providing services and administering programs.

Sub-Program 1.1.7 Communications and Corporate Identity

Through the Communications and Corporate Identity sub-program, the Secretariat helps Government of Canada departments and agencies effectively manage communications and corporate identity within their organizations. Sub-program 1.1.7 is necessary to ensure that federal organizations inform the public of government policies, programs, services and initiatives; consider the public’s views and needs in their development; and visually identify government assets and activities through the official symbols of the Government of Canada.

To meet these goals, the Secretariat proposes government-wide policy direction to Treasury Board ministers, implements approved policy instruments, examines the extent to which departments are in compliance with key policy requirements, and takes corrective measures to address compliance issues. To assist compliance with policy requirements, the Secretariat provides policy interpretation, advice and outreach to all government departments and agencies, in particular to communications staff.

The legislative authority for this program is section 7 of the Financial Administration Act.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
876	911	(35)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
8	9	(1)

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies are keeping the public informed of policies, programs, services and initiatives, and considering the public’s views in their development	Percentage of departments and agencies in compliance with key requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy	80% by December 2013	83%

The Secretariat exceeded performance expectations in the area of communications and corporate identity. The government-wide monitoring of key policy requirements based on organizations’ self-assessment indicates that for 2012–13, 83 per cent of departments and agencies were in compliance with key requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy.

Sub-Program 1.1.8 Regulatory Management

Through the Regulatory Management sub-program, the Secretariat supports the Treasury Board as a committee of ministers in considering Governor in Council regulations and orders. Regulation is one of the key instruments to advance the government’s policy agenda and to fulfill statutory responsibilities through a number of Acts to protect the health, safety and security of Canadians, their environment and economy. Regulations must be developed and implemented in a way that reduces burden on business, makes it easier to do business with regulators, and improves service and predictability for all stakeholders. Canada’s regulatory policy is the Cabinet Directive on Regulatory Management.

The Secretariat supports the Treasury Board for the continuum of regulatory development, implementation and monitoring through its three main business lines:

1. Challenge function - regulatory proposals are reviewed on a submission-by-submission basis to ensure quality design;
2. Policy leadership - guidelines and tools are developed to assist departments in complying with the directive when preparing regulatory submissions, including new requirements related to systemic regulatory reforms; and
3. Oversight - ongoing monitoring and reporting of regulatory system performance to support red tape reduction efforts.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
7,850	5,234	2,616

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
62	38	24

Actual spending was lower than planned spending due to the transfer during the year of the Canada-United States Regulatory Cooperation Council from the Secretariat to the Privy Council Office.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Regulations approved by the Governor in Council address risks and limit new administrative burden on business via application of the reconciliation requirement of the “One-for-One” Rule	Percentage of regulations approved by the Governor in Council that address risks while controlling administrative burden on business through the “One for One” Rule	90% by March 2015	100% as of March 2013

The Secretariat exceeded its performance target in 2012–13. In the “One-for-One” Rule’s inaugural year, all departments and agencies offset administrative burden and eliminated regulations in accordance with this rule, while continuing to design regulations that address risk.

Other red tape reduction reforms were also implemented including the Small Business Lens, forward regulatory plans and service standards for high-volume regulatory authorizations.

Program 1.2 People Management

The People Management Program supports activities of the Treasury Board in its role as the employer of the core public administration. The program’s primary objectives are to lead people management and promote leadership excellence, to support human resources infrastructure and to ensure the appropriate degree of consistency in people management across the public service. In certain instances, activities extend beyond the core public administration to separate agencies, members of the Royal Canadian Mounted Police and Canadian Forces, locally engaged staff, students and appropriation-dependent Crown corporations.

To support deputy heads and to provide Parliament and Canadians with a clear view of the overall state of people management, this program enables the development and implementation of direction-setting strategic frameworks and policies for classification, executive management, official languages, and values and ethics; the establishment of people management indicators, measures, oversight and monitoring; and the collection and analysis of reliable and consistent data regarding the public service. This program enables prudent fiscal management of resources in the areas of classification, total compensation (collective bargaining, wages and salaries, terms and conditions of employment, pensions and benefits) and labour relations, and supports departments to implement decisions by the Government of Canada regarding expenditures and programs.

Responsibilities in areas other than classification and labour relations are shared with the Expenditure Management program. The People Management program is underpinned by a number of pieces of legislation, which are identified in the Policy Framework for People Management and the Policy Framework for the Management of Compensation.

Financial Resources ($ thousands)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
57,710	59,431	62,253	60,975	(1,544)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
494	437	57

In 2012–13, the difference between Main Estimates and Total Authorities is mainly due to the receipt of funding for the Human Resources Modernization (HRMOD) initiative and funding from the Treasury Board central vote for severance payments and parental leave. The program’s spending is on target for planned spending and actual year-end results.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Effective people management in the Government of Canada	Percentage of assessed departments and agencies that obtained a MAF rating of at least “Acceptable” for people management	95% by March 2017	100%
	Percentage of assessed departments and agencies that obtained a MAF rating of at least “Acceptable” for areas of weakness identified in the previous round of assessment of people management	65% by March 2014	68%

For the first indicator, all of the 40 federal organizations assessed in the 2012–13 MAF process achieved a rating of at least “Acceptable” in the area of people management. There was a significant improvement in the number of employees that met the bilingual language requirement of their positions, with 60 per cent of organizations assessed achieving a rating of “Strong,” compared with 26 per cent in the two previous assessments.

For the second indicator, organizations have improved in setting performance expectations and appraising performance, with a 31-per-cent increase from 2011–12 in the number of organizations achieving a rating of “Acceptable” or “Strong” for workload and workplace planning effectiveness, an area that had previously been identified as weak.

Performance Analysis and Lessons Learned

Through the People Management program, the Secretariat continued to support its priority to enable a modern and sustainable approach to people management by implementing a range of plans set out in its 2012–13 Report on Plans and Priorities. The Secretariat, for example:

Strengthened Workforce Planning and Performance

• Obtained approval to implement the Directive on Performance Management, which will come into effect in April 2014. The directive will provide a standardized approach to the management of employee performance throughout the core public administration. It will better equip organizations and managers to recognize and reward good performance; to work with all employees to improve performance; and to manage unsatisfactory performance.
• Launched a strategic, comprehensive and coherent strategy to manage disability and sick leave across the Government of Canada. Engagement with bargaining agents is underway for a new, streamlined system that ensures active case management and comprehensive support for employees.

Advanced the Modernization of Public Sector Compensation

• In January 2013, announced public sector pension reforms that will save taxpayers $2.6 billion over the next five years and will bring federal public sector pension plans more in line with other public and private sector pension plans.
• Advanced a simplified, integrated and modern approach to public service pensions and benefits to facilitate long-term efficiencies, sustainability and cost containment, with a focus in 2012–13 on aligning the governance structures as well as the design of the various pension, health, dental and disability insurance plans. This included implementing pension reform proposals outlined in Economic Action Plan 2012 and establishing a governance committee to ensure the sound implementation of internal audit recommendations in the area of public service pensions.
• Published comprehensive regulatory policy documents and consulted with stakeholders in February 2013 for the development of regulations under the Public Sector Equitable Compensation Act. Work progressed on the development of an education and awareness plan to support policy implementation.

Enabled Deputy Head Accountability for People Management

• Continued to support deputy heads in their accountability for effective people management by:
  • Implementing the Values and Ethics Code for the Public Sector and the accompanying Policy on Conflict of Interest and Post-Employment;
  • Renewing the official languages policy suite; and
  • Continuing work to streamline the suite of Treasury Board policies, such as those related to the management of executives.

Sub-Program 1.2.1 Direction Setting

Through the Direction Setting sub-program, the Secretariat ensures that organizations of the core public administration receive high-quality advice, guidance and support for people management and related policy instruments.

Sub-program 1.2.1 includes developing and implementing strategic frameworks; establishing, assessing and monitoring performance expectations; and establishing risk-based policies in areas of employer responsibility. Directions on the management of talent are set for all employees, including executives, and are supported and implemented through corporate talent management and leadership development activities and programs.

This sub-program is supported by research, forecasting and business intelligence to enable evidence-based decision making.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
21,205	22,701	(1,496)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
172	168	4

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Federal organizations are equipped with the knowledge and guidance to address people management priorities	Percentage of the people management policy instruments that have been reviewed that comply with established review cycles	100% by March 2020	90% for 2012–13 planned activities

The performance indicator is a broad, long-term indicator that relates to periodic policy reviews generally done on a five-year cycle. The 2012–13 actual result relates to work done in that year to review the Treasury Board suite of people management policies, resulting in significant streamlining.

In 2012–13, the review of the official languages policy suite was completed, and the revised policy instruments were implemented. In addition, work continued on streamlining the people management policy suite. This streamlining included the development of the Workforce and Workplace Policy and associated directives and standards, which, once approved by Treasury Board, will replace approximately 10 current policy instruments. The new policy will provide high-level guidance that recognizes deputy head authority for people management.

Sub-Program 1.2.2 Enabling Infrastructure

Through the Enabling Infrastructure sub-program, the Secretariat guides and supports deputy heads’ collective responsibility for putting in place efficient and effective people management through common business processes, information systems, best practice tools and sound data.

The objectives of sub-program 1.2.2 are achieved by strengthening the existing governance of human resources management; championing the human resources functional community; and establishing a broad engagement strategy to facilitate a shift in human resources practices, behaviours and relationships, while leveraging Web 2.0 technology. Defining a common way to deliver human resources services throughout the Government of Canada will establish a comprehensive blueprint for deriving data architecture and definitions.

The Secretariat builds on this foundation by maximizing investments made in information technology solutions for modernizing human resources services and programs and by increasing its capacity to define, capture and measure business intelligence, and understand the perceptions and needs of public servants.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
20,943	21,247	(304)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
158	139	19

Planned spending includes amounts approved in the Main Estimates along with funding for the Human Resources Modernization (HRMOD) initiative. Financial resources and FTEs were on target at year-end due to funding received during the year (and reflected in total authorities) for paylist requirements such as severance pay and parental benefits.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Federal organizations are equipped with processes, tools, data or systems to continuously improve their people management practices	Percentage of organizations that have adopted standardized processes, tools, data or systems	100% by March 2020	99% of the core public administration and 95% of separate agencies are working to adopt common processes

The performance indicator is a broad, long-term indicator that encompasses processes, tools, data and systems. Reporting for 2012–13 is focused on the significant work done in that year to advance the implementation of the Common Human Resources Business Process (CHRBP) standard, a foundational element. Over time, the methodology for reporting on this indicator will include additional elements.

The Secretariat continues to enable departments and agencies to implement standardized human resources process and systems. It is on target to enable 100 per cent of organizations to adopt standardized processes, tools, data or systems by 2020. A key component of this initiative for all federal organizations is the mandatory implementation of the CHRBP by March 31, 2014.

Sub-Program 1.2.3 Comprehensive Management of Compensation

Through the Comprehensive Management of Compensation sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s management office, employer and budget office roles.

Comprehensive compensation management encompasses wages and other cash compensation, including pay equity and equitable compensation. It involves establishing and maintaining public service pensions and benefits and other non-monetary forms of compensation, such as terms and conditions of employment and other related workplace policies.

The Secretariat develops plans and strategies related to total compensation through collective bargaining; external, independent advisory committees; and active stakeholder engagement with organizations, bargaining agents and separate agencies, the Canadian Forces and the Royal Canadian Mounted Police. This allows the Government of Canada to appropriately recruit and retain its workforce. To support consistency and results, the Secretariat performs an oversight and performance management function in applying its workforce policies to ensure program delivery standards for all employees, including executives.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
17,283	17,027	256

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
163	130	33

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
The comprehensive management of compensation helps the Government of Canada meet its objectives for sustainable recruitment and retention and fulfill its employer obligations	Percentage of Government of Canada objectives met in the areas of recruitment and retention or employer obligations	100% by March 2020	100% for pensions

The performance indicator is a broad, long-term indicator that includes the areas of pensions, benefits, classification, executive compensation, labour relations and compensation management. The actual result noted for 2012–13 is related to the significant work done in that year related to pension reform.

In other areas, extensive collaboration, stakeholder engagement, training and open communication resulted in consistent application of workforce adjustment, with the least possible impact on employees across the federal public service. The Secretariat continued to provide advice and support for pensions and benefits, classification, executive compensation, labour relations and compensation management. Efforts continued to strengthen, streamline and modernize operations in these areas.

The Public Service Superannuation Act, which governs the public service pension plan, and the Members of Parliament Retiring Allowances Act, which governs the pension plan for members of the House of Commons and the Senate, as well as several other pieces of federal public sector pension legislation, were amended to enact the pension reform proposals contained in Economic Action Plan 2012. Work is ongoing to make consequential amendments to the regulations under these Acts.

Program 1.3 Expenditure Management

The Expenditure Management Program aims to align resources to achieve government priorities in a way that maximizes value for money and provides a whole-of-government perspective on matters related to direct program spending.

Working with appropriated organizations and most Crown corporations, the Secretariat undertakes the review, analysis and challenge of plans and proposals that involve federal spending. This is achieved by developing expenditure forecasting and strategies, management of total compensation and results-based management.

This work, as well as the production of government Estimates documents and reporting to Parliament, forms part of the Expenditure Management System. This system is the framework for developing and implementing the government’s spending plans and priorities within the limits established by the budget in coordination with the Department of Finance Canada and the Privy Council Office.

The primary legislation underpinning program activities is the Financial Administration Act, as well as the appropriation Acts associated with the Estimates.

Financial Resources ($ thousands)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
35,295	35,295	33,879	31,047	4,248

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
270	242	28

This program incurred a surplus at year-end due to the deferral of staffing.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Government expenditures facilitate the achievement of government priorities in a prudent, effective and accountable manner	Percentage of departments and agencies that obtained a MAF rating of at least an “Acceptable” for managing for results	80% annually	74%
	Percentage of large departments and agencies that obtained a MAF rating of at least “Acceptable” for quality and use of evaluation	75% by March 2013	94%
	Percentage of organizations whose year-end expenditures are within the targeted range of planned expenditures	80% of departments are within the targeted range of 15% (annually)	67%

For the first indicator, 64 departments participated in the 2013–14 Management, Resources and Results Structures (MRRS) amendment process. Of these departments, 74 per cent obtained an “Acceptable” rating, in that their Program Alignment Architecture (PAA) and Performance Measurement Framework (PMF) were determined to be compliant with the MRRS policy and to support Treasury Board requirements. While this result falls short of the target, it does represent an improvement of 6 per cent from the previous year. The Secretariat continues to work with departments toward improving and strengthening their PAAs and PMFs.

With respect to the second indicator, 94 per cent of large departments and agencies demonstrated an overall rating of “Acceptable” or higher for quality and use of evaluation. As assessed under the 2012–13 MAF process, evaluations were of sound quality and were regularly taken into consideration to inform Treasury Board submissions, Departmental Performance Reports (DPRs) and program improvements.

With respect to the third indicator, in 2012–13, 67 per cent of departments’ actual expenditures by program were within the targeted range of planned expenditures. This result was 13 per cent less than the stated target, which reflects planned reductions from Economic Action Plan 2012, management of expenditures, and program and project delays, among other considerations. Departments are expected to explain significant variances between their planned and actual program spending in their respective 2012–13 DPRs.

Performance Analysis and Lessons Learned

Through the Expenditure Management program, the Secretariat continued to ensure value for money in government spending. To support the government's goal of returning to balanced budgets in the medium term, the Secretariat implemented a range of plans set out in its 2012–13 Report on Plans and Priorities. The Secretariat, for example:

Supported Cost Reduction

• Implemented a government-wide process for semi-annual reporting to ensure timely and effective implementation of Economic Action Plan 2012 spending reductions of $5.2 billion.
• Supported departments and agencies in implementing their cost-reduction plans by providing guidance to organizations experiencing implementation issues associated with Economic Action Plan 2012 savings measures.
• Supported departments in reducing government spending on travel by strengthening the Directive on Travel, Hospitality, Conference and Event Expenditures. This directive now requires increased oversight of all department-related events where total planned costs exceed $25,000.
• Supported the Priorities and Planning Subcommittee on Government Administration in its detailed review of the administrative functions of the Canada Revenue Agency and Fisheries and Oceans Canada, which resulted in savings of $93.6 million announced in Economic Action Plan 2013.

Improved Data Management to Support Decision Making

• Developed the Expenditure Database, which was launched in April 2013 to support parliamentarians, government officials and the public in accessing and navigating existing government financial information.

Improved Reporting to Parliament

• In response to Report 7 of the Standing Committee on Government Operations and Estimates, the Secretariat increased transparency and accountability in performance reporting by requiring all departments to:
  • Report spending information by program for three previous years and three future years;
  • Include a financial trend analysis and an explanation of variances; and
  • Provide context on the relationship between government expenditures and tax measures through links to external organizations.
• Conducted a two-phased e-reporting pilot initiative to modernize parliamentary reporting and streamline the approach to tabling Estimates documents. This initiative will reduce the reporting burden for departments, maximize the use of technology to improve accessibility and usability of government expenditure information, and increase levels of automation in the production of Estimates documents.

Sub-Program 1.3.1 Results-Based Expenditure Management

Through the Results-Based Expenditure Management sub-program, the Secretariat aims to ensure that program spending focuses on results, provides value for taxpayers’ money and aligns with government priorities.

The Secretariat undertakes outreach activities, provides guidance and assesses performance so that federal organizations are equipped with the knowledge, tools and resources needed to manage for results. The Secretariat also supports reviews of government spending to drive excellence in program performance and services to Canadians, and to ensure value for money.

The Policy on Management, Resources and Results Structures and the Policy on Evaluation underpin this sub-program.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
4,826	4,926	(100)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
39	44	(5)

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies are equipped with the tools and guidance they need to manage for results	Percentage of departments that “mostly” or “strongly” agree the tools or guidance received from results-based management are useful	80% annually	78%
	Percentage of large departments that obtained a MAF rating of at least “Acceptable” for the use of evaluations to support decision making	75% by March 2013	94%

Based on feedback received from 25 departments, 84 per cent agreed that the tools for facilitating implementation of Management, Resources and Results Structures (e.g., website information, instructions, the approval guide) are useful; 72 per cent agreed that the guidance received from the Secretariat (e.g., training sessions, workshops, one-on-one analyst interaction) is useful. The Secretariat will continue to improve guidance and materials on results-based management for departments.

Under the 2012–13 MAF process, large departments and agencies demonstrated overall acceptable performance against the MAF methodology. The methodology focused on two lines of evidence, namely foundations for quality evaluations and use of evaluation. For use of evaluation, which focused on coverage, use and timely dissemination of evaluation results, 94 per cent of large departments and agencies received an “Acceptable” rating or higher.

Sub-Program 1.3.2 Expenditure Management Advice and Reporting

Through the Expenditure Management Advice and Reporting sub-program, the Secretariat supports sound decision making by providing reliable, detailed and timely information and by reporting on spending and resource allocation.

In support of the Treasury Board’s budget office role in the government-wide expenditure cycle (i.e., expenditure planning, resource allocation and decision making), the Secretariat provides independent analysis and advice to the Treasury Board and exercises a challenge function for expenditure and other proposals from federal organizations.

The Secretariat also develops departmental and whole-of-government views of expenditure management and provides support during the annual budget process, as well as advice on access to the Treasury Board’s central votes and management reserve. The Secretariat leads the process for obtaining parliamentary approval of appropriation Acts by preparing the government’s Main and Supplementary Estimates for tabling in the House of Commons; explaining Estimates requirements to parliamentary committees; and providing ongoing guidance and strategic advice to government departments and agencies in preparing their Reports on Plans and Priorities and Departmental Performance Reports.

This sub-program also includes reporting to Parliament and Canadians more broadly at the whole-of-government level.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
22,147	19,846	2,301

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
168	149	19

Actual spending and FTEs were mostly on target. There was a surplus at year-end due to the deferral of staffing.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Decision makers have the necessary financial and non-financial information to make departmental and government-wide expenditure management decisions	Percentage of Secretariat officials with direct access to tools that present integrated departmental and government-wide expenditure management information	80% by March 2014	Assessment tool under development
	Percentage of expenditure management reporting targets achieved	100% by March 2014	Assessment tool under development

The Secretariat is currently developing a sound methodology to assess decision makers’ level of access to integrated expenditure information across government. This methodology will be developed in 2013–14.

Sub-Program 1.3.3 Compensation Expenditure Management

Through the Compensation Expenditure Management sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s budget office role in managing total compensation expenditures across the federal government. This role includes identifying total compensation and pension and benefit cost pressures.

The Secretariat develops analysis and recommendations for managing compensation, including wages and other cash compensation, pensions and insurance benefits, and paid time off. As part of this sub-program, the Secretariat also provides advice on managing the compensation reserve.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
8,322	6,275	2,047

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
63	49	14

There was a surplus at year-end due to the deferral of staffing.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
The Government of Canada is able to manage compensation expenditures in line with the principles of external comparability, internal relativity, performance and affordability identified in the Policy Framework for the Management of Compensation	Percentage of compensation decisions that are affordable and that align with the external market	90% by March 2013	86%

Most employees of core public administration groups that have reached settlements are covered by collective agreements in line with pattern economic wage increases (i.e., 1.75 per cent for 2011–12, 1.5 per cent for 2012–13 and 2.0 per cent for 2013–14). Some groups received higher settlements due to specific circumstances (e.g., arbitral awards) or to address recruitment and retention issues, consistent with the compensation policy framework.

As of March 2013, severance for voluntary departures has been eliminated for more than 280,000 federal government employees.

Program 1.4 Financial Management

The Financial Management program provides oversight and direction to federal organizations on improving the stewardship of taxpayers’ dollars and government assets. The program works to strengthen financial management, internal audit, management of real property and materiel, investment planning, project management and procurement across the federal public service.

Program objectives are accomplished by providing direction to departments; demonstrating leadership; developing and maintaining policies, guidance and practices; nurturing sustainable and professional communities (e.g., finance, procurement, audit); and helping improve government operations. The primary legislation issuing program authority is the Financial Administration Act.

Financial Resources ($ thousands)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
32,912	32,912	33,962	30,867	2,045

Human Resources (FTEs)

Planned	Actual	Difference
170	180	(10)

Program spending was less than planned spending and authorities as a result of Economic Action Plan 2012 cost-containment measures and project delays.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Sound comptrollership in the Government of Canada	Percentage of departments and agencies that obtained a MAF rating of at least “Acceptable” for financial management and control, internal audit, and management of acquired services and assets	85% for 2013–14 and onward	84%

Overall results clearly show that the financial management function contributes to strong stewardship and sound comptrollership in the Government of Canada. While changes to financial policies and government objectives challenge departments to make continuing improvements to their financial management capabilities, the Secretariat is on track to achieve the 2013–14 target.

Performance Analysis and Lessons Learned

Through the Financial Management program, the Secretariat continued to contribute to its priorities to ensure value for money and modernize government by implementing a range of plans set out in its 2012–13 Report on Plans and Priorities. The Secretariat, for example:

Continued Financial Management Renewal

• Achieved significant progress toward a government-wide approach for financial management:
  • Launched a financial management transformation strategy to modernize financial management services and systems and develop a common government-wide systems configuration; and
  • Laid the foundation for common financial business processes and services through continued work on guidelines for these business processes and common enterprise data standards.
• Completed the implementation of the suite of Treasury Board financial management policies and advanced the renewal of policies in the areas of procurement and assets management.

Strengthened Internal Audit Capacity

• Developed guidance regarding the use of financial analytical tools and techniques to enable the internal audit functions in departments and agencies to test their internal financial controls and to support cost containment. Held workshops and training sessions for the audit community to provide functional advice on policy implementation.
• Facilitated the purchase of over 450 TeamMate software licences for implementation in departments. This audit management software increases the efficiency of the audit process, including risk assessment, trend analysis, scheduling, planning, reporting and storage.
• Completed nine core control audits and three horizontal audits to address areas of government-wide risk. All horizontal audit reports are available on the Secretariat’s website.
• Economic Action Plan 2012 resulted in the consolidation of the internal audit functions of the five regional development agencies to achieve efficiency gains. By leveraging the Secretariat’s internal audit capacity and expertise, the regional development agencies were able to reduce their staff complement by 25 internal audit positions. To meet the additional workload, the Secretariat audit team was increased by 5 additional positions, resulting in a net cross-government reduction of 20 positions.

Advanced Talent Management

• Supported the development of succession planning for chief financial officers (CFOs) and chief audit executives through the Talent Management Framework, various community development initiatives and the launch of the CFO talent management process.

Sub-Program 1.4.1 Financial Management, Oversight and Reporting

Through the Financial Management, Oversight and Reporting sub-program, the Secretariat seeks to strengthen financial management, oversight of financial performance in departments and agencies, and financial reporting in the Government of Canada. The Secretariat establishes performance expectations for effective financial management and assists departments and agencies in achieving these expectations.

The Secretariat provides advice on the interpretation of financial policy instruments, clarifies the roles and responsibilities of policy stakeholders, monitors compliance with policy instruments and reviews government financial statements to ensure they comply with accounting standards. It also provides enabling functions, community development and capacity building.

These activities are ultimately intended to improve the financial management function across government, as well as the quality and timeliness of the financial information provided to parliamentarians and Canadians on the state of government-wide financial results.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
14,885	15,803	(918)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
85	94	(9)

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Government departments and agencies are equipped to implement and sustain performance in financial management, oversight and reporting	Percentage of departments and agencies that obtained a MAF rating of at least “Acceptable” for financial management and control	80% by March 2013	98%

Departmental results exceeded targeted expectations, demonstrating that the financial management function is performing well and is generally mature in departments and agencies.

Sub-Program 1.4.2 Internal Audit

Through the Internal Audit sub-program, the Secretariat provides leadership in applying the internal audit function across government and promotes independent audit assurance through internal audit practices. The Secretariat establishes performance expectations for effective internal audit. It assists departments and agencies in achieving these expectations by providing them with advice on the interpretation of the Policy on Internal Audit, clarifying the roles and responsibilities of policy stakeholders and monitoring compliance.

To further strengthen the internal audit function government-wide, the Secretariat promotes professionalism and capacity building in the internal audit community and supports the recruitment, appointment and development of external audit committee members. The Secretariat also leads horizontal audits in large departments and agencies; performs horizontal and core control audits in small departments and agencies; and, since April 2012, provides internal audit services to the regional development agencies.

The Secretariat performs this work to increase and strengthen stewardship, accountability, risk management, governance and internal controls within departments and agencies across the federal government.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
10,536	7,445	3,091

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
45	41	4

Actual spending was less than planned spending due to amounts set aside as a result of Economic Action Plan 2012 cost-containment measures and delays in project implementation.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Internal audit functions in departments and agencies provide independent assurance to their deputy heads on governance, risk management and control processes	Percentage of departments and agencies that obtained a MAF rating of at least “Acceptable” for capacity to sustain the effective delivery of internal audit services	Maintain 90% by March 2014, 2015 and 2016	89%
	Percentage of departments and agencies that have received a rating of “Generally Conforms” on their practice inspection	85% by March 2013	84%

In the area of internal audit, the Secretariat has achieved significant progress on meeting its targets. For the first indicator, the capacity of the internal audit function remains stable, with a large majority of departments achieving a rating of at least “Acceptable” for lines of evidence related to the capacity to sustain effective delivery of internal audit services. The Secretariat is on track for meeting the 2013–14 target.

For the second indicator, the revised Policy on Internal Audit (2009) required departments to complete a practice inspection within five years. For those departments that completed the inspection during the reporting period, 84 per cent achieved a result of “Generally Conforms.” The remaining departments are on track for meeting the five-year target.

Sub-Program 1.4.3 Assets and Acquired Services

Through the Assets and Acquired Services sub-program, the Secretariat monitors performance on the management of real property, materiel, procurement, projects and investment planning. The Secretariat provides leadership and oversight to inform decision making by ministers and officials in central agencies and departments. It develops and implements Treasury Board’s policies to support efficient management of public assets and acquired services.

To help departments achieve performance expectations, the Secretariat provides advice on the interpretation of policies and standards, monitors compliance and facilitates capacity development within the relevant functional communities.

Financial Resources ($ thousands)

Planned Spending 2012–13	Actual Spending 2012–13	Difference 2012–13
7,491	7,619	(128)

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
40	45	(5)

Actual spending and FTEs aligned with plans.

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Departments and agencies have the tools and policies they need to implement and sustain effective acquired services and asset management practices and performance	Percentage of large departments and agencies (LDAs) that have an approved See footnote [3] or an acknowledged See footnote [4] investment plan	100% annually	LDA 80%
	Percentage of small departments and agencies (SDAs) that have an approved or an acknowledged investment plan	100% annually	SDA 60%

Departments with very little planned spending on assets and acquired services have been slower than larger departments in producing a long-term plan. However, significant progress has been made by departments that completed their investment plans in demonstrating the requisite level of integrated planning, processes, governance and tools.

The Secretariat anticipates increased performance in this area as departments become more familiar with the policy expectations and better integrate their decision making in developing an investment plan. In the current climate of cost containment, more departments are looking to their investment planning processes to identify opportunities to reduce planned spending and take full advantage of all available resources.

The Secretariat will continue to provide targeted policy advice, guidance and other support to departments and the program sector. It will also continue to work collaboratively with departments and support relevant communities of practice as a means to identify, promote and share sound management practices, giving practitioners the opportunity to benefit from the experiences of others facing similar management challenges in this time of fiscal restraint.

Program 1.5 Government-Wide Funds and Public Service Employer Payments

The Government-Wide Funds and Public Service Employer Payments program accounts for funds that are held centrally to supplement other appropriations, from which allocations are made to, or payments and receipts are made on behalf of, other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Treasury Board as the employer of the core public administration, including employer obligations under the public service pension and benefits plans.

The administration of these funds falls under the Expenditure Management program and the People Management program, but their financial resources are shown separately in the Program Alignment Architecture for visibility and reporting purposes.

Financial Resources ($ thousands)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
5,430,433	5,430,433	3,718,185	2,500,373	2,930,060

This program consists of two components, which are explained below.

Government-Wide Funds (Central Votes)

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
3,153,193	3,153,193	997,942	0	3,153,193

This component of the program pertains to centrally managed funds administered by the Secretariat on behalf of other departments and agencies. Planned spending (equal to Main Estimates) was $3.2 billion.

Each year Parliament approves the funding authorities for these votes within the Secretariat’s reference levels. However, throughout the year, the amounts for these votes are distributed to other departments and agencies. Expenditures appear in their operating votes, and Secretariat authorities are reduced accordingly. Any unused authorities lapse at year-end.

Public Service Employer Payments

Total Budgetary Expenditures (Main Estimates) 2012–13	Planned Spending 2012–13	Total Authorities (available for use) 2012–13	Actual Spending (authorities used) 2012–13	Difference (Planned vs. Actual Spending)
2,277,240	2,277,240	2,720,243	2,500,373	(223,133)

This component of the program pertains to group insurance and benefit programs including statutory payments. Planned spending (equal to Main Estimates) was $2.3 billion.

During the year, authorities were increased by $0.4 billion for a statutory payment related to an actuarial adjustment in virtue of the Public Service Superannuation Act (PSSA). Year-end expenditures were less than total authorities by approximately $220 million. This difference was due to surpluses in the Public Service Health Care Plan attributable to a greater realization of savings from cost-containment measures than originally forecasted, as well as to surpluses in provincial payroll taxes related to lower-than-anticipated financial impacts of workforce adjustments and severance pay liquidation.

Human Resources (FTEs)

Planned 2012–13	Actual 2012–13	Difference 2012–13
Not applicable	Not applicable	Not applicable

Performance Results

Expected Results	Performance Indicators	Targets	Actual Results
Allocations, payments and receipts managed by the Secretariat are made, as required	Percentage of allocations and payments made as required	100% annually	100% of payments and allocations were made

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